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    <title>2010 (3) TMI 1101 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recalculate interest under sections 234A and 234B of the Income Tax Act. It held that advance tax paid after the due date should be credited while charging interest under section 234A, and interest under section 234B should be calculated in accordance with the Act&#039;s provisions. The Tribunal found no issue with the calculation of interest under section 234C. The judgment was delivered on March 29, 2010.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recalculate interest under sections 234A and 234B of the Income Tax Act. It held that advance tax paid after the due date should be credited while charging interest under section 234A, and interest under section 234B should be calculated in accordance with the Act&#039;s provisions. The Tribunal found no issue with the calculation of interest under section 234C. The judgment was delivered on March 29, 2010.</description>
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